Tax control upon the sale of medicines and medical products

Press service of the State Tax Service of Ukraine, published 25 January 2024 at 15:52 Chapter: Notifications and clarifications for payers

State Tax Service constantly monitors activities of business entities in the retail sale of medicines and medical products.

To date, all business entities that sell medicinal products and/or medical devices are required to use registrars of settlement operations /its software version (hereinafter – RRО/РRRО) selling such products and issue fiscal checks to buyers. At the same time, some taxpayers ignore legal requirements.

Recently, there has been an increase in number of complaints from consumers sent to the State Tax Service regarding non-issuance of settlement documents in pharmacies, which are promptly processed by taking control and verification measures.

As example, based on the consideration results of citizens' appeals, specialists of the Actual audit sub-department of the Tax audit department of Main Directorate of the State Tax Service in the Odesa region checked pharmacies where medicines were sold without use of RRO/PRRO, including through the Internet. As a result, product sale not accounted for in the prescribed manner was detected. In addition, in one of pharmacies, sale was carried out by individual without official employment, which was recorded in the audit materials, which were sent to territorial department of the State Service of Ukraine for labor issues with purpose of imposing financial sanctions.

According to results of recent actual audits conducted by Main Directorate of the State Tax Service in Odesa region, fines totaling 97.08 thousand UAH were additionally accrued to violators.

In addition, after renewal of responsibility, in connection with adoption of the Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law № 3219 -IX), in the 4th quarter of 2023 more than 150 actual audits of business units where medicines and/or medical products are sold were carried out by territorial units of actual audit, as a result of which fines were applied to business entities in the total amount of more than 8.5 million UAH.

In order to promptly respond to illegal economic activity (sale of medicines and/or medical products without use of registrar of settlement operations, without proper registration of labor relations, etc.) citizens can inform about such cases to the State Tax Service in the "StopViolationBot" chatbot of "Telegram" messenger.